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 salary, $1,000; taxes $300. The capital invested in 1,200 acres of land, with its stock of slaves, horses, mules, and working oxen, is estimated at $147,200. One-third, or 400 acres, being cultivated annually in cane, it is estimated, will yield 400,000 pounds, at 5-1/2 cents, and 10,000 gallons molasses at 18 cents—together $23,800. Deduct annual expense, as before, $8,330, an apparent profit remains of $15,470 or 10 3-7 per cent. interest on the investment. The crop upon which these estimates were based, has been considered an uncommonly fine one.

These estimates are all made by persons anxious to maintain the necessity of protection to the continued production of sugar in the United States, and who are, therefore, under strong temptation to over-estimate expenditures.

In the first statement, the cost of clothing and boarding a first-rate, hard-working man is stated to be $30 a year. A suit of winter clothing and a pair of trousers for summer, a blanket for bedding, a pair of shoes and a hat, must all at least be included under the head of clothing; and these, however poor, could not certainly cost, altogether, less than $10. For food, then, $20 a year is a large estimate, which is 5-1/2 cents. a day. This is for the best hands; light hands are estimated at half this cost. Does the food of a first-rate labourer, anywhere in the free world, cost less? The lowest price paid by agricultural labourers in the Free States of America for board is 21 cents a day, that is, $1.50 a week; the larger part probably pay at least twice as much as this.

On most plantations, I suppose, but by no means on all, the slaves cultivate "patches," and raise poultry for themselves. The produce is nearly always sold to get money to buy tobacco and Sunday finery. But these additions to the usual allowance cannot be said to be provided for them by their masters. The labour expended in this way for themselves